Niesen Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for August appear below:

Niesen Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for August appear below: In addition, common fixed expenses totaled $282,000 and were allocated as follows: $127,000 to the Consumer business segment and $155,000 to the Commercial business segment. 38. The contribution margin of the Commercial business segment is